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Christophe Dillen joins the partners of Tiberghien
Tuesday, 31 January 2023
Tiberghien continues to grow and evolve to provide its clients with forward-looking services of the highest standard. It is therefore with great pleasure that we announce the appointment as partner…
News
Pillar Two/IFRS Newsflash: IASB consultation on IAS 12 amendements for Pillar Two
Thursday, 12 January 2023
On 9 January 2023, the International Accounting Standard Board (IASB) published Exposure Draft ED/2023/01 which contains important proposed amendments to IAS 12, the International Accounting Standard dealing with accounting for…
News
Belgian expat tax regime now extended to foreign non-profit organisations
Tuesday, 10 January 2023
On 1 January 2022, a new expat tax regime was introduced in Belgium that provides for a favourable income tax (and social security) treatment for employees, directors and researchers recruited…
Publications
Fiscal Federalism in the EU. A Dynamic Process With Multiple Dimensions
Tuesday, 03 January 2023
In 2021 the European Association of Tax Law Professors held its annual conference on ‘History and Taxation’. One topic dealt with Fiscal Federalism. This concept refers to the study of…
News
International Tax Update: The rise of the interest rate and the impact on valuations and transfer pricing
Wednesday, 07 December 2022
Behold, the era of free money is no more. This might be hard to digest for governments, companies and investors alike. After an extensive period of record-low interest rates and…
News
Credit of foreign inheritance tax on movable property: the Flemish legislator amends, or not quite?
Wednesday, 16 November 2022
The distinction between movable and immovable property for the credit of foreign inheritance tax is contrary to the constitutional principle of equality. This was decided by the Constitutional Court in…
News
UPDATE: Morocco postpones exchange of financial information, Belgian tax authorities eagerly investigate Turkish bank information
Thursday, 03 November 2022
Morocco has still not conducted a CRS exchange as of 30 September 2022. Morocco has announced a short delay due to technical and legislative reasons. It is expected that Morocco…
News
EU Court of Justice ruling on Belgian participation exemption regime in case of merger (DBI-aftrek/Régime RDT)
Wednesday, 26 October 2022
On October 20, 2022, the European Court of Justice (ECJ) delivered a ruling on the compatibility with the Parent-Subsidiary Directive of certain aspects of the Belgian participation exemption regime (“dividend…
News
International Tax Update: BAPA manual published by the OECD
Monday, 10 October 2022
The OECD Forum on Tax Administration has published on 28 September 2022 a manual on Bilateral Advance Pricing Arrangements, namely the Bilateral Advance Pricing Arrangement Manual (“BAPAM” or “Manual”). This BAPAM…
News
Will you file your first Belgian non-resident income tax return? Do not forget to register before 1 June 2022!
Tuesday, 10 May 2022
Individuals collecting income in Belgium and who qualify as Belgian tax non-residents, are in principle required to file a Belgian non-resident income tax return. Every single Belgian non-resident must fill…
News
115 account contributions and Luxembourg parent-subsidiary regime
Wednesday, 04 May 2022
Highlights On 31 March 2022, the Luxembourg Administrative Court of Appeal rendered a decision considering that 115 accounts contributions are not to be included in the acquisition price of the…
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Tiberghien Tax Law Manual
